Global Standards for the world economy

Thursday 27 April 2017

Banner graphic


 IFRS for SMEs Section 30, Issue 1

Recycling of cumulative exchange differences on disposal of a subsidiary

21 November 2011: Draft Q&A  issued for public comment

Published 27 April 2012:  Final Q&A 2012/04


Comment letters (comments were due by 31 January 2012)

03/01/2012Sue Ludolph, South African Institute of Chartered Accountants 
26/01/2012Michel Barbet-Massin, MAZARS 
27/01/2012Siew Luie Soh (Ms), Singapore Accounting Standards Council  
27/01/2012KPMG IFRG Limited, United Kingdom  
30/01/2012Steve Ong, Hong Kong Institute of Certified Public Accountants 
30/01/2012Kenneth C Sharp, Grant Thornton International Ltd 
30/01/2012Mohammad Faiz Azmi Malaysian Accounting Standards Board 
31/01/2012Mark Kenny, Chartered Accountants Ireland (AC) 
31/01/2012Jean M Stephens, RSM International 
31/01/2012John Boulton ACA, ICAEW 
31/01/2012Veronica Poole, Deloitte Touche Tohmatsu Limited 
31/01/2012Françoise Flores, EFRAG 
06/02/2012Ernst & Young Global Limited, United Kingdom 

Related information

Contact us

Paul Pacter 
Board Member, Chairman of the SME Implementation Group 


Michelle Fisher
Senior Technical Manager, IFRS for SMEs